IDEAS home Printed from https://ideas.repec.org/a/aoq/ekonom/y2025i2p221-242.html

Willingness to pay higher environmental taxes in selected European countries: An empirical analysis

Author

Listed:
  • Magdalena Poteralska

Abstract

Environmental taxes are increasingly recognized as a pivotal mechanism for promoting ecological sustainability. This study examines the willingness to pay higher environmental taxes, with a focus on non-economic factors across six European countries: France, Spain, Norway, Slovakia, Hungary, and Croatia, utilizing data from the International Social Survey Programme 2020 – Environment IV. The analysis revealed that respondents from France, Norway, and Spain demonstrated a greater willingness to pay higher green taxes compared to those from Slovakia, Croatia, and Hungary. Moreover, the findings indicate that environmental attitudes, such as environmental concerns, the perception of environmental threats, and the impact of environmental problems on everyday life, as well as education, followed by social and political trust, serve as important predictors of the willingness to pay higher ecological taxes. However, their influence varies across countries. These results underscore the importance of understanding country-specific characteristics to develop more targeted policies and strategies aimed at promoting ecological behaviors, particularly in enhancing support for environmental taxes.

Suggested Citation

  • Magdalena Poteralska, 2025. "Willingness to pay higher environmental taxes in selected European countries: An empirical analysis," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 2, pages 221-242.
  • Handle: RePEc:aoq:ekonom:y:2025:i:2:p:221-242
    as

    Download full text from publisher

    File URL: https://ekonomista.pte.pl/pdf-195950-126622
    File Function: Full text
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
    2. Andrea Kollmann & Johannes Reichl & Friedrich Schneider, 2012. "Who is Willing to Pay for the Environment in the EU - An Empirical Analysis," EuroEconomica, Danubius University of Galati, issue 5(31), pages 15-27, December.
    3. Joseph Chan & Ho-Pong To & Elaine Chan, 2006. "Reconsidering Social Cohesion: Developing a Definition and Analytical Framework for Empirical Research," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 75(2), pages 273-302, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Puklavec, Žiga & Kogler, Christoph & Stavrova, Olga & Zeelenberg, Marcel, 2023. "What we tweet about when we tweet about taxes: A topic modelling approach," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 1242-1254.
    2. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668, June.
    3. Marius-Răzvan Surugiu & Cristina-Raluca Mazilescu & Camelia Surugiu, 2021. "Analysis of the Tax Compliance in the EU: VECM and SEM," Mathematics, MDPI, vol. 9(17), pages 1-19, September.
    4. Jahnke, Bjoern, 2015. "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP) dp-563, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    5. AJ Golio, 2024. "Whose Neighborhood Now? Gentrification and Community Life in Low-Income Urban Neighborhoods," Working Papers 24-29, Center for Economic Studies, U.S. Census Bureau.
    6. Leder, Susanne & Mannetti, Lucia & Hölzl, Erik & Kirchler, Erich, 2010. "Regulatory fit effects on perceived fiscal exchange and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(2), pages 271-277, April.
    7. Dossè Mawussi Djahini‐Afawoubo, 2024. "Understanding tax payment behaviour in the West African Economic and Monetary Union: The role of perceived detection capacity and honesty," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(2), pages 795-823, March.
    8. Adriana AnaMaria Davidescu & Eduard Mihai Manta & Adina Teodora Stoica-Ungureanu & Magdalena Anton (Musat), 2022. "Could Religiosity and Religion Influence the Tax Morale of Individuals? An Empirical Analysis Based on Variable Selection Methods," Mathematics, MDPI, vol. 10(23), pages 1-32, November.
    9. Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred, 2013. "Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 36-45.
    10. Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
    11. Ghassan Baliki & Tilman Brück & Neil T. N. Ferguson & Sindu Workneh Kebede, 2022. "Fragility exposure index: Concepts, measurement, and application," Review of Development Economics, Wiley Blackwell, vol. 26(2), pages 639-660, May.
    12. David Bruner & Michael Jones & Michael McKee & Christian Vossler, 2015. "Tax Reporting Behavior: Underreporting Opportunities and Prepopulated Tax Returns," Working Papers 15-11, Department of Economics, Appalachian State University.
    13. repec:idq:ictduk:13726 is not listed on IDEAS
    14. Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021. "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, vol. 86(C).
    15. Satish Kumar & Filomena Maggino & Raj V. Mahto & Riya Sureka & Leonardo Salvatore Alaimo & Weng Marc Lim, 2022. "Social Indicators Research: A Retrospective Using Bibliometric Analysis," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 162(1), pages 413-448, July.
    16. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    17. Snower, Dennis J., 2019. "Toward global paradigm change: Beyond the crisis of the liberal world order," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, vol. 13, pages 1-19.
    18. Musharraf Rasool Cyan & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2016. "The Effects of Media Campaigns on Individual Attitudes towards Tax Compliance; Quasi-experimental Evidence from Survey Data in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1609, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    19. Montolio, Daniel & Planells-Struse, Simón, 2015. "When police patrols matter. The effect of police proximity on citizens’ crime risk perception," Journal of Economic Psychology, Elsevier, vol. 50(C), pages 73-93.
    20. James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
    21. Clément Fontan & François Claveau & Peter Dietsch, 2016. "Central banking and inequalities," Politics, Philosophy & Economics, , vol. 15(4), pages 319-357, November.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • D10 - Microeconomics - - Household Behavior - - - General
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aoq:ekonom:y:2025:i:2:p:221-242. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tomasz Kwarcinski (email available below). General contact details of provider: https://edirc.repec.org/data/pteeeea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.